Anggaran Berdasarkan Fungsi dan Aktivitas.ppt

8/17/2019 Anggaran Berdasarkan Fungsi dan Aktivitas.ppt

1/42

PPT 8 -1

Don R. Hansen

Maryanne M. Mowen

MANAGEMENT ACCOUNTING


2/42

PPT 8 -2

Anggaran Berdasar an!"ngs# dan A $#%#$as


3/42

PPT 8 -&

'# ("s Peren)anaan* Has#(* dan Pengenda(#an

Ren)ana '$ra$eg#s Pengawasan A $#%#$as A $"a(

T"+"an ,ang a Pan+ang

T"+"a ,a g a Pende

Ren)ana ,ang a Pende

Per and#ngan

Anggaran A $#%#$as A $"a( dengan yang Te(a/ D#ren)ana an

Res0o s In%es$#ga$#on

Corre)$#%e a)$#on

Planning

Control


4/42

PPT 8 -

P"r0oses o B"dge$#ng

I$ or)es anagers $o 0(an.

I$ 0ro%#des #n or a$#on $/a$ )an e "sed $o # 0ro%e

de)#s#on a #ng.I$ 0ro%#des a s$andard or 0er or an)e e%a("a$#on.

I$ # 0ro%es )o "n#)a$#on and )oord#na$#on.


5/42

PPT 8 -3

Two D# ens#ons o B"dge$#ng

T/ere are $wo d# ens#ons $o "dge$#ng4

1. How is the budget prepared?

2. How is the budget used to implement theorganization’s plan?


6/42

PPT 8 -5

Mas$er B"dge$

A master budget )an e d#%#ded #n$o o0era$#ng and#nan)#a( "dge$s.

Operating budgets describe the income-generatingactivities o a irm! sales" production" and inished goodsinventories.

#inancial budgets detail the in lows and out lows o cash

and the overall inancial position.


7/42

PPT 8 -6

T/e O0era$#ng B"dge$

$ales budget

Production budget

%irect material purchases budget

%irect labor budget

Overhead budget $elling and administrative e&penses budget

'nding inished goods inventor( budget

Cost o goods sold budget

The operating budget consists of a budgetedincome statement accompanied by the followingsupport schedules:


8/42

PPT 8 -8

'a(es B"dge$ 7')/ed"(e 1

99999999999999:"ar$er999999999999

1 2 & ;ear

Un#$s 2*


9/42

PPT 8 -@

Prod")$#on B"dge$ 7')/ed"(e 2

9999999999999 :"ar$er999999999999

1 2 & ;ear

'a(es 7')/ed"(e 1 2*


10/42

PPT 8 -1<

D#re)$ Ma$er#a(s B"dge$ 7')/ed"(e & 99999999999999:"ar$er99999999999999

1 2 & ;ear

Un#$s $o e 0rod")ed 72 2*


11/42

PPT 8 -11

D#re)$ a or B"dge$ 7')/ed"(e

9999999999999999:"ar$er999999999999

1 2 & ;ear

Un#$s $o e 0rod")ed 7')/. 2 2*


12/42

PPT 8 -12

O%er/ead B"dge$ 7')/ed"(e 3

9999999999999:"ar$er9999999999999

1 2 & ;ear

B"dge$ed D H 7 ')/. &5 @< 8 &< 2 <

ar#a (e o%er/ead ra$e = >8 = >8 = >8 = >8 = >8B"dge$ed %ar#a (e o%er/ead >288 >62< >562 >2 < >1*@2<

B"dge$ed #=ed o%er/ead &2< &2< &2< &2< 1*28<

To$a( o%er/ead >51*< < >@@2 >35< >&*2


13/42

PPT 8 -1&

'e((#ng and Ad #n#s$ra$#%eE=0enses B"dge$ 7')/ed"(e 5

9999999999999999:"ar$er999999999999

1 2& ;ear

P(anned sa(es #n "n#$s 7')/. 1 2*153>&53 >&8153>1*


14/42

PPT 8 -1

End#ng !#n#s/ed GoodsIn%en$ory B"dge$ 7')/ed"(e 6

Un#$-)os$ )o 0"$a$#on4

D#re)$ a$er#a(s 725 ( .. F >


15/42

PPT 8 -13

Cos$ o Goods 'o(d B"dge$ 7')/ed"(e 8

D#re)$ a$er#a(s "sed 7')/ed"(e & > *15<

D#re)$ (a or "sed 7')/ed"(e 2* @*63

Prod")$#on needs = >


16/42

PPT 8 -15

T/e !#nan)#a( B"dge$s

T/e "s"a( #nan)#a( "dge$s 0re0ared are4

)he cash budget

)he budgeted balance sheet

)he budget or capital e&penditures


17/42

PPT 8 -16

T/e Cas/ B"dge$

Beg#nn#ng )as/ a(an)e >=*===

Add4 Cas/ re)e#0$s =*===

Cas/ a%a#(a (e >=*===

ess4 Cas/ d#s "rse en$s =*===

ess4 M#n# " )as/ a(an)e =*===

Cas/ s"r0("s 7de #)#en)y >=*===

Add4 Cas/ ro (oans =*===

ess4 oan re0ay en$s =*===Add4 M#n# " )as/ a(an)e =*===

End )as/ a(an)e >=*===?????


18/42

PPT 8 -18

Cas/ B"dge$ E=a 0(e

a. * +1,,",,, minimum cash balance is re uired or the end oeach uarter. one( can be borrowed and repaid in multipleso +1,,",,,. /nterest is 12 0 per (ear. /nterest pa(ments aremade onl( or the amount o the principal being repaid. *llborrowing ta es place at the beginning o a uarter and allrepa(ment ta es place at the end o a uarter.

b. Hal o all sales are or cash" ,0 o credit sales are collectedin the uarter o sale" and the remaining 3,0 are collected inthe ollowing uarter. )he sales or the ourth uarter o 2,,,were +2 million.


19/42

PPT 8 -1@

Cas/ B"dge$ E=a 0(e 7)on$#n"ed

). Purchases o raw materials are made on account4 5,0 o purchases are paid or in the uarter o purchase. )heremaining 2,0 are paid or in the ollowing uarter. )he

purchases or the ourth uarter o 2,,, were +6,,",,,.d. 7udgeted depreciation is +2,,",,, per uarter or overhead

and +16",,, per uarter or selling and administrativee&penses 8see $chedules 6 and 9:.


20/42

PPT 8 -2<

Cas/ B"dge$ E=a 0(e 7)on$#n"ed

e. )he capital budget or 2,,1 revealed plans to purchaseadditional e uipment to handle increased demand at a small

plant in ;evada. )he cash outla( or the e uipment"

+9,,",,," will ta e place in the irst uarter. )he compan( plans to inance the ac uisition o the e uipment withoperating cash" supplementing it with short-term loans asnecessar(.

. Corporate income ta&es are appro&imatel( +96,",,, and willbe paid at the end o the ourth uarter 8$chedule


21/42

PPT 8 -21

Cas/ Re)e#0$s ro C"s$o ers

'o"r)e :"ar$er1 :"ar$er 2:"ar$er &:"ar$er

Cas/ sa(es > 6


22/42

PPT 8 -22

Cas/ D#s "rse en$s or Raw Ma$er#a(s

'o"r)e :"ar$er1 :"ar$er 2 :"ar$er & :"ar$er

C"rren$ "ar$er >32& >1*2 8 >1*1 1 > 15

Pr#or "ar$er 1


23/42

PPT 8 -2&

Cas/ D#s "rse en$s

999999999999 999999:"ar$er999999999999999999 1 2&

ess )as/ d#s "rse en$s4

Raw a$er#a(s4

C"rren$ "ar$er >32&>1*2 8 >1*1 1> 15

Pr#or "ar$er 1


24/42

PPT 8 -2

Cas/ B"dge$ 7')/ed"(e 1< 999999999 999999:"ar$er999999999999999

1 2& ;ear

Beg#nn#ng )as/ a(an)e > 12< > 15@> 152 > @85> 12<

Cas/ )o((e)$#ons 7PPT 8-2& 1* @< &*68< *61< 2*&*@ @> *862 >&*12*18<

To$a( d#s "rse en$s 7PPT 8-23 >2*1 1 >&* 5@>&* 3< >2*151>11*221

M#n# " )as/ a(an)e 111*&21

E=)ess 7de #)#en)y o )as/ > 75&1 > &8< >1*&22 > 8 83@

Add4 Borrow#ngs 6


25/42

PPT 8 -23

B"dge$ed In)o e '$a$e en$

'a(es 7')/ed"(e 1 >12*


26/42

PPT 8 -25

To$a( Asse$s* as$ ;earAsse$s

C"rren$ asse$s4Cas/> 12<

A))o"n$s re)e#%a (e & 2*3


27/42

PPT 8 -26

To$a( #a #(#$#es and '$o) /o(dersE "#$y* as$ ;ear

#a #(#$#es and '$o) /o(ders E "#$y

C"rren$ (#a #(#$#es4

A))o"n$s 0aya (e > 1


28/42

PPT 8 -28

B"dge$ed To$a( Asse$sAsse$s

C"rren$ asse$s4

Cas/> @1*235

Pro0er$y* 0(an$* and e "#0 en$4

and >2*3 @*5


29/42

PPT 8 -2@

B"dge$ed To$a( #a #(#$#es and'$o) /o(ders E "#$y

#a #(#$#es and '$o) /o(ders E "#$y

C"rren$ (#a #(#$#es4

A))o"n$s 0aya (e > 1<

'$o) /o(ders e "#$y4

Co on s$o) * no 0ar > 56*@@5

?????


30/42

PPT 8 -&<

!(e=# (e and '$a$#) B"dge$#ng

$tatic 7udgeting #s a "dge$ or a 0ar$#)"(ar (e%e( oa)$#%#$y.

#le&ible 7udgeting #s a "dge$ $/a$ 0ro%#des a #rw#$/ $/e )a0a #(#$y $o )o 0"$e e=0e)$ed )os$s or arange o a)$#%#$y.


31/42

PPT 8 -&1

T/e Uses o !(e=# (e B"dge$

T/e (e=# (e "dge$ )an e "sed $o 0re0are $/e "dge$e ore $/e a)$ or $/e e=0e)$ed (e%e( o a)$#%#$y.

!(e=# (e "dge$#ng )an e "sed $o )o 0are w/a$ )os$s

s/o"(d /a%e een or $/e a)$"a( (e%e( o a)$#%#$y.

!(e=# (e "dge$#ng )an /e(0 anagers dea( w#$/"n)er$a#n$y y a((ow#ng $/e $o see $/e e=0e)$ed o"$)o es

or a range o a)$#%#$#es.


32/42

PPT 8 -&2

Per or an)e Re0or$ 7E=/# #$ 8-5

A)$"a( B"dge$ed ar#an)eUn#$s 0rod")ed &*


33/42

PPT 8 -&&

!(e=# (e Prod")$#on B"dge$ 7E=/# #$ 8-6 ar#a (e Cos$

Range o Prod")$#on

Prod")$#on Cos$s 0er Un#$ 2* 1*3@2 >1*@12*228????? ????? ?????

A)$"a( %s !(e=# (e Per or an)e Re0or$


34/42

PPT 8 -&

A)$"a( %s. !(e=# (e Per or an)e Re0or$7E=/# #$ 8-8

A)$"a( B"dge$ ar#an)e

Un#$s 0rod")ed &*


35/42

PPT 8 -&3

Be/a%#or D# ens#ons o B"dge$#ng

Goa( Congr"en)e

Dys "n)$#ona( Be/a%#or

!re "en$ !eed a) on Per or an)e

Mone$ary and Non one$ary In)en$#%es

Par$#)#0a$#%e B"dge$#ng

Rea(#s$#) '$andards

Con$ro((a #(#$y o Cos$s

M"($#0(e Meas"res o Per or an)e


36/42

PPT 8 -&5

A)$#%#$y-Based B"dge$#ng

*ctivit( le&ible

budgeting #s $/e0red#)$#on o w/a$a)$#%#$y )os$s w#(( e as

a)$#%#$y o"$0"$ )/anges.


37/42

PPT 8 -&6

!(e=# (e B"dge$4 D#re)$ a or Ho"rs

Cos$ !or "(a D#re)$ a or Ho"rs

!#=ed ar#a (e1


38/42

PPT 8 -&8

A)$#%#$y !(e=# (e B"dge$Dr#%er4 D#re)$ a or Ho"rs

!or "(a e%e( o A)$#%#$y

!#=ed ar#a (e1


39/42

PPT 8 -&@

A)$#%#$y !(e=# (e B"dge$ 7)on$#n"ed

Dr#%er4 N" er o 'e$"0s

!#=ed ar#a (e23 &<

Ins0e)$#ons >8


40/42


41/42

PPT 8 - 1

ar#an)es or $/e Ins0e)$#on A)$#%#$y

A)$#%#$y A)$"a( Cos$ B"dge$ed Cos$ ar#an)e

Ins0e)$#on4

!#=ed > 82*


42/42

PPT 8 - 2

End o C/a0$er 8

Anggaran Berdasarkan Fungsi dan Aktivitas.ppt

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